ORDER :

1. CTD Order No. ACO ZH370921OD74829 passed by the Additional Commissioner (CT), Legal, Office of the Commissioner of Commercial Taxes, Edupugallu in CCT Reference No. LII(1)/54/2021, dated 31.8.2021, refusing to stay the recovery of the disputed penalty pending the appeal before respondent No. 4, the Appellate Deputy Commissioner (ST), Vijayawada, has been assailed in this writ petition.

2. Learned counsel appearing for the petitioner submits that the penalty order was passed without considering that the assessment order was under challenge, inter alia, on the ground that adequate opportunity of hearing had not been given to the petitioner at the time of assessment. Referring to Sri. Dedeepriya Paints vs. Deputy Commercial Tax Officer, (2019) 107 Taxmann.com 377 (Andhra Pradesh and Telangana), the petitioner submits as the pre-deposit of 12.5% of the penalty has been made, the realization of the remainder penalty pending appeal ought to be automatically suspended. He further submits that the said order was upheld by the Apex Court in Deputy Commercial Tax Officer vs. Sri. Dedeepriya Paints, (2019) 107 Taxmann.com 378 (SC).

3. On the other hand, Mr. Rajesh, learned Government